Letters are substituted regardless of phonetic matching. For example, R and N in RUSSIAN may be replaced by Cyrillic Я and И, giving "ЯUSSIAИ". Other examples include Ш for W, Ц for U, Я/Г for R/r, Ф for O, Д for A, Б or Ь or Ъ for B/b, З or Э or Ё for E, Ч or У for Y. Outside the Russian alphabet, Џ (Serbian) can act as a substitute for U, Ғ (USSR Turkic languages) for F, Ә (USSR Turkic languages) or Є (Ukrainian) for E, Ө (USSR Turkic languages) for O, Һ (Some USSR Turkic languages) for H, Ћ (Serbian) for Th and the symbol ☭ for G.<ref>A reversed hammer and sickle is used for the word-finishing Gs on the poster for The Russians Are Coming, The Russians Are Coming, as can be seen here.
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This effect is usually restricted to text set in all caps, because Cyrillic letter-forms do not match well with lower case Latin letters. In Cyrillic typography, most upright lower case letters resemble smaller upper case letters, unlike the more distinctive forms of Latin-alphabet type. Cursive Cyrillic upper and lower case letters are more differentiated. Cyrillic letter-forms were derived from 10th-century Greek, but the modern forms more closely resemble Latin since Peter the Great's civil script reform of 1708.